86R5821 SMT-D
By: Bailes H.B. No. 1265
A BILL TO BE ENTITLED
AN ACT
relating to the transfer of a limitation established by a county,
municipality, or junior college district on the amount of ad
valorem taxes imposed on the residence homestead of an elderly or
disabled person.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 11.261(g) and (h), Tax Code, are
amended to read as follows:
(g) Except as provided by Subsection (c), if an individual
who receives a limitation on county, municipal, or junior college
district tax increases provided by this section subsequently
qualifies for an exemption under Section 11.13 a different
residence homestead in the same county, municipality, or junior
college district or in a different county, municipality, or junior
college district that has established a limitation on tax increases
provided by this section [for an exemption under Section 11.13],
the county, if the individual received the limitation applicable to
the former homestead from a county, the municipality, if the
individual received the limitation applicable to the former
homestead from a municipality, or the junior college district, if
the individual received the limitation applicable to the former
homestead from a junior college district, may not impose ad valorem
taxes on the subsequently qualified homestead in a year in an amount
that exceeds the amount of taxes the county, municipality, or
junior college district would have imposed on the subsequently
qualified homestead in the first year in which the individual
receives that exemption for the subsequently qualified homestead
had the limitation on tax increases provided by this section not
been in effect, multiplied by a fraction the numerator of which is
the total amount of taxes the county, municipality, or junior
college district, as applicable, imposed on the former homestead in
the last year in which the individual received that exemption for
the former homestead and the denominator of which is the total
amount of taxes the county, municipality, or junior college
district, as applicable, would have imposed on the former homestead
in the last year in which the individual received that exemption for
the former homestead had the limitation on tax increases provided
by this section not been in effect.
(h) An individual who receives a limitation on county,
municipal, or junior college district tax increases under this
section and who subsequently qualifies for an exemption under
Section 11.13 a different residence homestead in the same county,
municipality, or junior college district or in a different county,
municipality, or junior college district that has established a
limitation on tax increases provided by this section [for an
exemption under Section 11.13], or an agent of the individual, is
entitled to receive from the chief appraiser of the appraisal
district in which the former homestead was located a written
certificate providing the information necessary to determine
whether the individual may qualify for a limitation on the
subsequently qualified homestead under Subsection (g) and to
calculate the amount of taxes the county, municipality, or junior
college district may impose on the subsequently qualified
homestead.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after January 1, 2020.
SECTION 3. This Act takes effect January 1, 2020, but only
if the constitutional amendment proposed by the 86th Legislature,
Regular Session, 2019, authorizing the legislature to provide for
the transfer of a limitation established by a county, city or town,
or junior college district on the amount of ad valorem taxes imposed
on the residence homestead of an elderly or disabled person is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.